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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 38

38.(1) The Commissioner and the district valuers shall conduct, in accordance
with the provisions of this Order,

(a)such general revaluations of hereditaments as are necessary for the
preparation of new valuation lists under Article 45; and

(b)such other valuations as are necessary for the discharge of the functions
of the Commissioner or the district valuer under any other provision of this
Order.

(2) Subject to any regulations under Article 37(4), to paragraph (3) and to
any other statutory provision, every hereditament shall be separately valued.

(3) Notwithstanding anything contained in paragraph (2), the Commissioner, or
the district valuer with the approval of the Commissioner, may, if he thinks
it proper to do so having regard to the circumstances of the case,

(a)value contiguous hereditaments in the occupation of one and the same
occupier as a single hereditament, notwithstanding that they are held under
different titles;

(b)where a hereditament comprises two or more parts capable of separate
occupation, although in the same occupation, value the several parts as
separate hereditaments;

© 1977 Crown Copyright

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